There is much interest and a growing number of studies on the measurement of what is known as corporate social responsibility (CSR). This growing attention is mainly due to the inexistence of unanimity with reference to its measurement due to the large amount of research on this topic. This lack of consensus requires an exhaustive study of the different methods for measuring this notion, so as to clarify and identify the main limitations of each of them, in order to advance knowledge on the current state of CSR.
de Leaniz, P. M. G., & del Bosque, I. R. (2013). Introduction to the Academic Perspectives of CSR Measurement. International Letters of Social and Humanistic Sciences, 2, 51–55. https://doi.org/10.18052/www.scipress.com/ilshs.2.51